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The motive test in Osmond & Allen in the First-tier Tribunal
What’s the motive? – Part 1
Readers’ forum: Should income from different trades be declared separately?
How many trades?
Tax relief for goodwill: Armour Veterinary Group Ltd
Relief for goodwill
Readers forum: Why can’t HMRC get the simple things right
Recurrent errors
Tackling the tax gap: where are we now?
Tackling the tax gap
Readers’ forum: Does business carry out trading activity for BADR?
Close company
Readers’ forum: What is a ‘group’?
Connected companies
Raising taxes – the challenges of curbing allowances and reliefs
Raising taxes
Readers’ forum: Correct date for claiming input tax
Machinery purchase
Readers’ forum: How will proceeds of company sale be taxed?
Selling IFA company
Building blocks of tax: Centrica Overseas Holdings Ltd v HMRC
Building blocks of tax
Comparison of employee share schemes
Fair shares
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
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Disputed cash was result of gambling
Corporate members of LLP not entitled to relief
Partnership had a reasonable excuse for registering late
HMRC’s conduct was unreasonable
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Tax confident campaign launched by HMRC
Tighter transaction regime for small companies
Investigations into large businesses last 41 months
HMRC targets online sellers after receiving income data
New duty on electric cars is too complex, says ICAEW